In 2025, Canadian residents with low-to-modest incomes are eligible for the quarterly, tax-free GST/HST credit if they are 19 or older, or if they have a spouse, common-law partner, or child. Eligibility is automatically determined by filing an annual tax return, with payments based on adjusted family net income.
GST Voucher – Cash
You must be aged 21 and above in 2025; Your Income Earned in 2023 as assessed by IRAS (Assessable Income (AI) for the Year of Assessment (YA) 2024) must not exceed $39,000; The Annual Value (AV) of your home (as indicated on your NRIC) as at 31 December 2024 must not exceed $31,000; and.
If your monthly output tax liability (on B2B supplies) is going to exceed ₹2.5 lakh, you shouldn't opt in; you can take the standard registration route. If you are among the persons notified under Section 25(6D) of the CGST Act who require enhanced verification, you may not be eligible for this simpler scheme.
You are eligible for this credit if you are a resident of Canada for income tax purposes at the end of the month before and at the beginning of the month in which the CRA makes a payment (read When your GST/HST credit is paid). In the month before the CRA makes a quarterly payment, you must be at least 19 years old.
Payment amounts are recalculated every July
For example, the information from your 2024 tax return determines the GST/HST credit amount you get for the payment period from July 2025 to June 2026. You could get up to: $533 if you are a single individual. $698 if you are married or have a common-law partner.
You are eligible for the GST/HST credit if you meet all of the following conditions:
You can claim a GST refund in the following situations, when additional tax is paid or deposited due to errors or omissions. When dealers and deemed export goods or services are subject to refund or refund. Refunds can also be made for purchases made by UN agencies or embassies.
The GST/HST credit payment period begins in July and ends in June of the following year: January and April payments. Based on your adjusted family net income from your 2024 tax return. July and October payments.
But persons who are engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax or an agriculturist, to the extent of supply of produce out of cultivation of land are not liable to register under GST.
Starting September 22, 2025, GST in India will be simplified to primarily two rates: 5% and 18%, with a special 40% rate on luxury and sin goods like tobacco and high-end vehicles.
What is the Minimum Turnover Limit for GST Registration? Businesses are required to register for GST and pay tax on their annual turnover if their annual revenue exceeds Rs. 40 lakhs in the case of goods supplied and Rs. 20 lakhs for the supply of services.
Barring of GST Return on expiry of three years
The GST network issued another advisory on 7th June 2025, implementing the rule of time-barring of GST return filing beyond three years from the due date. By this update, taxpayers will not be able to file GST returns after three years from the due date of such return.
You must register for GST if: your business has a GST turnover of $75,000 or more. your non-profit organisation has a GST turnover of $150,000 or more. you provide taxi or limousine travel (including ride-sourcing services like Uber or DiDi) regardless of your GST turnover.
You must be aged 20 and below, or 55 and above, in the disbursement year. Lower-income senior Singapore citizens will receive cash payments of $600 to $900 through the AP Seniors' Bonus. The AP Seniors' Bonus will be disbursed over three years, from 2023 to 2025. The last disbursement was made in February 2025.
Altogether, households will receive $800 in CDC Vouchers in Financial Year 2025 – $500 in May and another $300 in January 2026. This was announced in February by Prime Minister and Minister for Finance Lawrence Wong at Budget 2025, as part of the enhancements to the Assurance Package.
You are eligible for a GST refund if you have paid excess tax, exported goods or services, made zero-rated supplies, claimed lower income than presumptive income, or have unutilised input tax credit.
You must have a tax invoice to claim a GST credit for purchases that cost more than A$82.50 (including GST). Your supplier has 28 days to provide you with a tax invoice after you request one. Wait until you receive it before you claim the GST credit, even if this is in a later reporting period.
You are not a resident of Canada for income tax purposes. You do not have to pay tax in Canada because you are an officer or servant of another country (such as a diplomat) or a family member or employee of such a person. You are confined to a prison or similar institution for a period of at least 90 consecutive days.
Qualifying for the GST refund
Purchase the goods and request the retailer to capture your information for tourist refund; Spend at least SGD100 (including GST).
GST is leviable only if aggregate turnover is more than 20 lacs. (Rs. 10 lacs in 11 special category States). For computing aggregate supplies turnover of all supplies made by you would be added.
Yes, every GST-registered taxpayer having annual turnover of more than Rs.2 Crore must file GSTR-9 annually. Who is required to file GSTR 9? Yes, every GST-registered taxpayer whose annual turnover is more than Rs.2 crore must file GSTR-9 annually. It is optional for the rest of the taxpayers.
To receive the GST/HST Credit, you must be a Canadian resident for tax purposes and not fall under any tax-exempt categories. You also need to be at least 19 years old during the month before the payment goes out, unless you're married, living common-law or a parent living with your child.
You do not need to apply to receive the GST/HST credit. All you have to do is file your tax return every year, even if you do not have any income to report. The CRA automatically checks your eligibility when your tax return is assessed each year.
Below mentioned is a detailed list of the same.